On January 1, a company purchased 3%, 10-year corporate bonds for $73,459,316 as an investment. The bonds have a face amount of $80 million and are priced to yield 4%. Interest is paid semiannually. Prepare a partial amortization table at the effective interest rate on June 30 and December 31. (Round your intermediate calculations to the nearest dollar amount.) Prepare the journal entries necessary to record revenue at the effective interest rate on June 30 and December 31. (Enter your answers in whole dollars. Round your intermediate calculations to the nearest dollar amount. If no entry is required for a particular transaction, select "No journal entry required" in the first account field.)